As a semiconductor light emitting device such as an LED (Light Emitting Diode), there is a structure in which, for example, a crystal layer formed on a sapphire substrate is bonded to a conductive substrate and the sapphire substrate is removed. In such a structure, in order to improve light extraction efficiency, processing to form irregularity is performed on the surface of crystal that is exposed by removing the sapphire substrate. Furthermore, there is also another structure in which no electrode is formed on the surface of a crystal layer that serves as a light extraction surface and a p-side electrode and an n-side electrode are formed on the crystal surface on the opposite side of the surface from which the sapphire substrate is removed. In such a semiconductor light emitting device, further improvement in light extraction efficiency is required.